LAW OF THE REPUBLIC OF KAZAKHSTAN

of January 11, 2018 No. 135-VI ZRK

About modification and amendments in the Law of the Republic of Kazakhstan "About the state audit and financial control"

Article 1. Bring in the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control" (Sheets of Parliament of the Republic of Kazakhstan, 2015, No. 21-II, St. 129) following changes and amendments:

1) in Article 1:

in the subitem 1) shall be replaced with words words of "subjects of the quasi-public sector" "objects of the state audit";

in the subitem 2) shall be replaced with words the words "on objects" "in the course";

in the subitem 6) shall be replaced with words the words "and subjects of the quasi-public sector" ", objects of the state audit";

8) to state the subitem in the following edition:

"8) the statutory auditor - the government employee performing the state audit and (or) financial control having the certificate of the statutory auditor;";

add with subitem 8-1) of the following content:

"8-1) assistant to the statutory auditor - the government employee having professional knowledge in the field of financial accounting and audit, having the right to participate in the state audit;";

2) in the subitem 2) Item 2 of Article 3:

shall be replaced with words words of "state bodies" "objects of the state audit";

add with the words "and subjects of the quasi-public sector";

The subitem 4) of Item 2 of article 5 after the words "presentation of the claim in court" to add 3) with the words "according to the legislation of the Republic of Kazakhstan, including";

4) in Article 10:

add Item 1 with the subitem 6) of the following content:

"6) the services of internal audit of subordinated territorial authorities of the Ministry of Internal Affairs of the Republic of Kazakhstan created at the discretion of the first head within the number of staff.";

add with Item 1-1 of the following content:

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